Individual account is free to sign up for but includes a $0.99 per item fee. The Professional account has a $39.99 monthly fee but no per item fee. So we can already say that the Professional account is the better choice for anyone selling more than 40 items a month, as you will be saving money on fees.
Selling plan comparison
The following table summarizes the differences between Individual and Professional selling plans.
|Seller account feature||Professional||Individual|
|$39.99 monthly subscription fee||Yes||No|
|$0.99 per-item fee when an item sells||No||Yes|
|Create new product pages in the Amazon catalog||Yes||Yes|
|Manage inventory using feeds, spreadsheets, and reports||Yes||No|
|Manage orders using order reports and order-related feeds||Yes||No|
|Use Amazon Marketplace Web Service to upload feeds, receive reports, and perform other API functions||Yes||No|
|Amazon-set shipping rates for all products||No||Yes|
|Seller-set shipping rates for non-Media products||Yes||No|
|Promotions, gift services, and other special listing features||Yes||No|
|Eligibility for listing placement in the Featured Offer||Yes||No|
|Utilize Amazon Business features to create pricing and offers unique to business customers.||Yes||No|
|Ability to calculate U.S. sales and use taxes on your orders
Note: If enrolled in Tax Calculation Services, see Upgrade / Downgrade and Tax Calculation Service before you switch your account to an Individual selling plan.
|Access user permissions/grant access rights to other users||Yes||No|
|Ability to claim certifications that are recognized by Amazon||Yes||No|
For answers to common questions about Professional selling plan fees, please visit Monthly subscription fee FAQ.
If when you want to stop selling for a period of time (for example, if you can't fulfill orders for any reason, such as family emergency, inclement weather, going on holiday or vacation, and so on), you can temporarily suspend your Professional or Individual selling plan account. For more information, see Listing status.
If you decide to close your account rather than upgrading or downgrading your selling plan, you should review guidelines on the Close your seller account page.
source: Amazon Selling Plan Comparison
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